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was 40 dols. the freight 2700 dols, for the whole. The whole together was sold for three times what it cost, (including all expenses:) In return he had 300 hogsheads of rum, for which he paid freight: 3 dolsit per hogshead, charges of shipping 15 dols. the whole, and received 2157 dols. in money ; how much did the rum cost bim per hogshead before shipping ?

Ans. dols. 91,75. 131. A bartered with B, for 40 hogsheads of rum, containing in the whole 4320 gallons, at 50 cents per gallon, for which he gave B 54 chests of hyson tea, weighing each 70lb. gross ; tare per chest 20lb ; how much was 4's tea valued at per Ib? Ans. 80 cts. 9, 132. Paid 2500 dols. for a note of £1000 currency of the State (in the United States) in which it was written ; required the State, beiog the easternmost, that reckons by that currency :

Ans. New York. 133. There is a stone of a cubic form, which in solid feet is 3,375 ; what is the length of each side ?

Ans, 1,5 foot, or 1 foot, 6 inches. 134. There are seven points on a straight line, viz. A, B, C, D, E, F and G; the distance from A to B, is 10 yards ; from A to C, is 30 ; from B to D, 50 ; from C to E, 70 ; 'from D to F, 90"; from E to G, 110 ; required the distance from A to G, also the several distances from point to point on the whole line. A, B, 10

C, 30
B, C,

20

D, 60
C,

30

E, 100 yds. to

is
D,
E,

40
yds.

F, 150
E,

G,210) Ans.
F,

60 133. What number is that to which one fourth of itself being added, and from the sum, one tenth of itself be subtracted, 603 will remain ?

Ans. 536. 136. A gentleman has a number of farms, on each of which is 9 orchards, in each orchard 9 squares, in each square 9 apple trees ; each tree produced 9 bushels of apples, with which he made 8748 barrels of cider, which took (on an average) 6 bushels, and 3 pecks of apples, per barrel : how many farms had he? Ans. 9 farms.

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From

From

F,

50

G,

136. A and B bartered ;) A let B have 500 lb. of chocolate, and -125 dolst:in money, for 100 gallons of rum, the chocolate was valued at 20 cents per b. what was the rum per gallon ? ; quo 1. Ans. 85 cents. .

1:137. How many hills of Indian corn can be planted on an acre of land, and in how many rows, allowing 4 feet width for each row; and 4 feet distance between the hills in the rows; the acre consisting of 43560 square feet, ini a square formimi

Ans.

$27294 hillsinearlytin

foa: 52,177575 rows nearly. NOTE. In the last example the number of hills is a very Senali fraction short of the answer above, and the number of rows a small

fraction over, 3 138. Three men have 1125 dols. to divide among them in suck proportion, that as often as A has 4 dols. B is to have 6 dóls. and as often as B has 9 dols. C is to have 12 dols, what is the share of each?

A's S dolş. 250. Ans. B's share is, 375

500. 139. Nineteen and ten, good honest men,

With sixteen inore, and 40 :
Spoke to a victualler to provide,
Meals for their little party ;
He charg'a them pinety five cent's each,
Because they ate quite bearty;
Pray how much money was the bill,
Paid by this little party?

Ans. dolš. 80,75. 140. Shipped for the West Indies, 75 thousand feet of boards, which cost me dols. 7,50 per thousand, (150. thonsand of shingles, which cost dolş, 2,50 per thou. sand ;. 1090 quintals of fish, which cost dols: 3,25 per quintal;, had in return 80 hogsheads of rumi : free of any expense for freights or otherwise; either way; sold the whole on boards for 715,cents per gallon , bemg 8640 gallons; what did I gain by this adventure?) 0:

** :* $: :,! Ans, dels. 2292,500,

C's

SOME NECESSARY FORMS.

A BILL OF GOODS.

BOSTON, JAN. 30, 1810.

John Trader,

Bought of Henry Merchant,

5 pieces broadcloth, at $160 $800. 12 pieces linen, at $18,75

225. 9 do. cambric, at $8

72.

$1097.
Errors excepted.

H.-M.
PROMISSORY NOTE.

PHILADELPHIA, FEB. 10, 1810.
For value received I promise to pay to A. B. or order,
forty five dollars in thirty days.
ATTEST, G. H.

C. D.

PROMISSORY NOTE FROM TWO.

BALTIMORE, JAN. 15, 1810. For value received we jointly and severally promise to pay J. C. or order, four hundred dollars, and thirty five cents, in sixty days. ATTEST, C. L.

T. R.

G. K. A BILL OF DEBT.

Mr. C. D. Dr. to A. B. 1810. Jan. 1, For 3bbl. flour. at $6,25.

$18,75. 10, 91b. coffee, at 33 cts.

2,97. 15, À cwt. sice, at $6 per cwt. 1,50.

$23,22

New York, Jan. 26, 1810.

Received payment,

X

A. B

Dr.

A. B. in account current with C. D.

Gr.

18,

1810.

$ 1810. JAN. 1, To 6 bushels of wheat, at $1,25, 7,50.JAN. 17, By cash,

$9,50 10,

5 bbl. cider, at $2,50 12,50. 12 bushels of oats, at 50 cents, 6,

29,

Cash for the balance, 36,50. 2 bbl. beef, at $10,

20,
20,
1 do. pork,
25,

$58,50.
$58,50. FEB. 6, 1810.
Errors excepted.

C. D.

31,

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RECEIPT FOR MONEY RECEIVED ON ACCOUNT,

OR IN PART OF A DEBT.

CHARLESTOWN, FEB. 15, 1810, Received of. John Trader, five hundred dollars, on account.

H. M.

RECEIPT IN FULL.

CHARLESTOWN, FEB. 28, 1810. Received of John Trader five hundred and ninety seven dollars, in full of all demands.

H. M.

AN ORDER.

SAVANNAH, Jan. 10, 1810. Sir,

Please to pay to Mr. A. C. or order, five hundred dollars, and charge to account of

P. L. Mr. R. Q

THE END.

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